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日本法令外国語訳データベースシステム - [法令本文表示] - 法人税法 | 平成二十年法律第二十三号 改正

(受取配当等の益金不算入)
第二十三条  内国法人が受ける次に掲げる金額(外国法人若しくは公益法人等又は人格のない社団等から受ける第一号に掲げるものを除く。以下この条において「配当等の額」という。)のうち、連結法人株式等(連結法人の株式又は出資のうち政令で定めるものをいう。以下この条において同じ。)及び関係法人株式等のいずれにも該当しない株式等(株式、出資又は受益権をいう。以下この条において同じ。)に係る配当等の額の百分の五十に相当する金額並びに関係法人株式等に係る配当等の額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。

Exclusion of Dividends Received from Gross Profits
Article 23  The portion of the following amount that a domestic corporation receives (excluding the amount listed in item (i) that a domestic corporation receives from a foreign corporation, corporation in the public interest, etc. or an association or foundation without juridical personality; hereinafter referred to as the "amount of dividends, etc." in this Article), which is equivalent to 50 percent of the amount of dividends, etc. pertaining to the shares, etc. (meaning shares, capital contributions, or beneficial rights; hereinafter the same applies in this Article) that fall under neither of the shares, etc. of a consolidated corporation (meaning the shares or capital contributions of a consolidated corporation that are specified by Cabinet Order; hereinafter the same applies in this Article) nor the shares, etc. of an affiliated corporation, and the amount of dividends, etc. pertaining to the shares, etc. of an affiliated corporation is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year:一  剰余金の配当(株式又は出資に係るものに限るものとし、資本剰余金の額の減少に伴うもの及び分割型分割によるものを除く。)若しくは利益の配当(分割型分割によるものを除く。)又は剰余金の分配(出資に係るものに限る。)の額(i)  the amount of the dividend of surplus (limited to a dividend related to shares or capital contributions and excluding a dividend resulting from a decrease in capital surplus and company split by split-off), dividend of profit (excluding a dividend due to company split by split-off), or distribution of surplus (limited to distribution related to capital contributions);二  資産の流動化に関する法律第百十五条第一項(中間配当)に規定する金銭の分配の額(ii)  the amount of distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on Securitization of Assets; and三  公社債投資信託以外の証券投資信託の収益の分配の額のうち、内国法人から受ける第一号に掲げる金額から成るものとして政令で定めるところにより計算した金額(iii)  the portion of the amount of distribution of proceeds from a securities investment trust other than a public and company bond investment trust, which was calculated, as specified by Cabinet Order, as the amount consisting of those listed in item (i) that are to be received from a domestic corporation.一  その保有する連結法人株式等及び関係法人株式等のいずれにも該当しない株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額の百分の五十に相当する金額(i)  the amount equivalent to 50 percent of the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. that fall under neither the shares, etc. of a consolidated corporation nor the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc.; and二  その保有する関係法人株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該関係法人株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額(ii)  the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc. of the affiliated corporation.

内国法人が受ける配当等の額のうち、連結法人株式等に係る配当等の額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。

The amount of dividends, etc. pertaining to shares, etc. of a consolidated corporation, out of the amount of dividends, etc. that a domestic corporation receives, is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.一  剰余金の配当(株式又は出資に係るものに限るものとし、資本剰余金の額の減少に伴うもの及び分割型分割によるものを除く。)若しくは利益の配当(分割型分割によるものを除く。)又は剰余金の分配(出資に係るものに限る。)の額(i)  the amount of the dividend of surplus (limited to a dividend related to shares or capital contributions and excluding a dividend resulting from a decrease in capital surplus and company split by split-off), dividend of profit (excluding a dividend due to company split by split-off), or distribution of surplus (limited to distribution related to capital contributions);二  資産の流動化に関する法律第百十五条第一項(中間配当)に規定する金銭の分配の額(ii)  the amount of distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on Securitization of Assets; and三  公社債投資信託以外の証券投資信託の収益の分配の額のうち、内国法人から受ける第一号に掲げる金額から成るものとして政令で定めるところにより計算した金額(iii)  the portion of the amount of distribution of proceeds from a securities investment trust other than a public and company bond investment trust, which was calculated, as specified by Cabinet Order, as the amount consisting of those listed in item (i) that are to be received from a domestic corporation.一  その保有する連結法人株式等及び関係法人株式等のいずれにも該当しない株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額の百分の五十に相当する金額(i)  the amount equivalent to 50 percent of the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. that fall under neither the shares, etc. of a consolidated corporation nor the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc.; and二  その保有する関係法人株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該関係法人株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額(ii)  the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc. of the affiliated corporation.

前二項の規定は、内国法人がその受ける配当等の額(次条第一項の規定により、その内国法人が受ける配当等の額とみなされる金額を除く。以下この項において同じ。)の元本である株式等をその配当等の額の支払に係る基準日(信託の収益の分配にあつては、その計算の基礎となつた期間の末日)以前一月以内に取得し、かつ、当該株式等又は当該株式等と銘柄を同じくする株式等を当該基準日後二月以内に譲渡した場合における当該譲渡した株式等のうち政令で定めるものの配当等の額については、適用しない。

In the case where a domestic corporation acquired shares, etc., which are the principal for the amount of dividends, etc. receivable (excluding the amount deemed to be the amount of dividends, etc. that the domestic corporation is to receive pursuant to the provisions of paragraph (1) of the following Article; hereinafter the same applies in this paragraph), within one month prior to the base date for the payment of the amount of dividends, etc. (in the case of the distribution of proceeds from a trust, prior to the final day of the period that was used as the basis of the calculation) and then transferred the shares, etc. or other shares, etc. of the same issue within two months after the base date, the provisions of the preceding two paragraphs do not apply to the amount of dividends, etc. of the portion of the shares, etc. that is specified by Cabinet Order.一  剰余金の配当(株式又は出資に係るものに限るものとし、資本剰余金の額の減少に伴うもの及び分割型分割によるものを除く。)若しくは利益の配当(分割型分割によるものを除く。)又は剰余金の分配(出資に係るものに限る。)の額(i)  the amount of the dividend of surplus (limited to a dividend related to shares or capital contributions and excluding a dividend resulting from a decrease in capital surplus and company split by split-off), dividend of profit (excluding a dividend due to company split by split-off), or distribution of surplus (limited to distribution related to capital contributions);二  資産の流動化に関する法律第百十五条第一項(中間配当)に規定する金銭の分配の額(ii)  the amount of distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on Securitization of Assets; and三  公社債投資信託以外の証券投資信託の収益の分配の額のうち、内国法人から受ける第一号に掲げる金額から成るものとして政令で定めるところにより計算した金額(iii)  the portion of the amount of distribution of proceeds from a securities investment trust other than a public and company bond investment trust, which was calculated, as specified by Cabinet Order, as the amount consisting of those listed in item (i) that are to be received from a domestic corporation.一  その保有する連結法人株式等及び関係法人株式等のいずれにも該当しない株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額の百分の五十に相当する金額(i)  the amount equivalent to 50 percent of the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. that fall under neither the shares, etc. of a consolidated corporation nor the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc.; and二  その保有する関係法人株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該関係法人株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額(ii)  the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc. of the affiliated corporation.

第一項の場合において、同項の内国法人が当該事業年度において支払う負債の利子(これに準ずるものとして政令で定めるものを含むものとし、当該内国法人との間に連結完全支配関係がある連結法人に支払うものを除く。)があるときは、同項の規定により当該事業年度の所得の金額の計算上益金の額に算入しない金額は、次に掲げる金額の合計額とする。

In the case referred to in paragraph (1), when there is any interest on liabilities that the domestic corporation set forth in the paragraph is to pay in the business year (such interest includes what is specified by Cabinet Order as being equivalent thereto and exclude what is to be paid to a consolidated corporation that has a consolidated full controlling interest in the domestic corporation), the amount to be excluded from gross profits, when calculating the amount of income for that business year, pursuant to the provisions of the paragraph, is to be the sum of the amounts listed as follows:一  剰余金の配当(株式又は出資に係るものに限るものとし、資本剰余金の額の減少に伴うもの及び分割型分割によるものを除く。)若しくは利益の配当(分割型分割によるものを除く。)又は剰余金の分配(出資に係るものに限る。)の額(i)  the amount of the dividend of surplus (limited to a dividend related to shares or capital contributions and excluding a dividend resulting from a decrease in capital surplus and company split by split-off), dividend of profit (excluding a dividend due to company split by split-off), or distribution of surplus (limited to distribution related to capital contributions);二  資産の流動化に関する法律第百十五条第一項(中間配当)に規定する金銭の分配の額(ii)  the amount of distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on Securitization of Assets; and三  公社債投資信託以外の証券投資信託の収益の分配の額のうち、内国法人から受ける第一号に掲げる金額から成るものとして政令で定めるところにより計算した金額(iii)  the portion of the amount of distribution of proceeds from a securities investment trust other than a public and company bond investment trust, which was calculated, as specified by Cabinet Order, as the amount consisting of those listed in item (i) that are to be received from a domestic corporation.一  その保有する連結法人株式等及び関係法人株式等のいずれにも該当しない株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額の百分の五十に相当する金額(i)  the amount equivalent to 50 percent of the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. that fall under neither the shares, etc. of a consolidated corporation nor the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc.; and二  その保有する関係法人株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該関係法人株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額(ii)  the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc. of the affiliated corporation.

第一項及び前項に規定する関係法人株式等とは、内国法人が他の内国法人(公益法人等及び人格のない社団等を除く。)の発行済株式又は出資(当該他の内国法人が有する自己の株式又は出資を除く。)の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資を有する場合として政令で定める場合における当該他の内国法人の株式又は出資(連結法人株式等を除く。)をいう。

The shares, etc. of an affiliated corporation prescribed in paragraph (1) and the preceding paragraph mean the shares or capital contributions (excluding the shares, etc. of a consolidated corporation) of another domestic corporation in the case specified by Cabinet Order as a case where a domestic corporation holds shares or capital contributions equivalent to 25 percent or more of the total number or total amount of issued shares or capital contributions of another domestic corporation (excluding a corporation in the public interest, etc. and an association or foundation without juridical personality) (such issued shares or capital contributions exclude shares that the second domestic corporation holds in itself and capital contributions it has made).一  剰余金の配当(株式又は出資に係るものに限るものとし、資本剰余金の額の減少に伴うもの及び分割型分割によるものを除く。)若しくは利益の配当(分割型分割によるものを除く。)又は剰余金の分配(出資に係るものに限る。)の額(i)  the amount of the dividend of surplus (limited to a dividend related to shares or capital contributions and excluding a dividend resulting from a decrease in capital surplus and company split by split-off), dividend of profit (excluding a dividend due to company split by split-off), or distribution of surplus (limited to distribution related to capital contributions);二  資産の流動化に関する法律第百十五条第一項(中間配当)に規定する金銭の分配の額(ii)  the amount of distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on Securitization of Assets; and三  公社債投資信託以外の証券投資信託の収益の分配の額のうち、内国法人から受ける第一号に掲げる金額から成るものとして政令で定めるところにより計算した金額(iii)  the portion of the amount of distribution of proceeds from a securities investment trust other than a public and company bond investment trust, which was calculated, as specified by Cabinet Order, as the amount consisting of those listed in item (i) that are to be received from a domestic corporation.一  その保有する連結法人株式等及び関係法人株式等のいずれにも該当しない株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額の百分の五十に相当する金額(i)  the amount equivalent to 50 percent of the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. that fall under neither the shares, etc. of a consolidated corporation nor the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc.; and二  その保有する関係法人株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該関係法人株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額(ii)  the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc. of the affiliated corporation.

第一項及び第二項の規定は、確定申告書に益金の額に算入されない配当等の額及びその計算に関する明細の記載がある場合に限り、適用する。この場合において、これらの規定により益金の額に算入されない金額は、当該金額として記載された金額を限度とする。

The provisions of paragraph (1) and paragraph (2) apply only in the case where a tax return contains the amount of dividends, etc. that is to be excluded from gross profits and a detailed statement concerning the calculation thereof.In this case, the amount to be excluded from gross profits pursuant to these provisions does not exceed such recorded amount.一  剰余金の配当(株式又は出資に係るものに限るものとし、資本剰余金の額の減少に伴うもの及び分割型分割によるものを除く。)若しくは利益の配当(分割型分割によるものを除く。)又は剰余金の分配(出資に係るものに限る。)の額(i)  the amount of the dividend of surplus (limited to a dividend related to shares or capital contributions and excluding a dividend resulting from a decrease in capital surplus and company split by split-off), dividend of profit (excluding a dividend due to company split by split-off), or distribution of surplus (limited to distribution related to capital contributions);二  資産の流動化に関する法律第百十五条第一項(中間配当)に規定する金銭の分配の額(ii)  the amount of distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on Securitization of Assets; and三  公社債投資信託以外の証券投資信託の収益の分配の額のうち、内国法人から受ける第一号に掲げる金額から成るものとして政令で定めるところにより計算した金額(iii)  the portion of the amount of distribution of proceeds from a securities investment trust other than a public and company bond investment trust, which was calculated, as specified by Cabinet Order, as the amount consisting of those listed in item (i) that are to be received from a domestic corporation.一  その保有する連結法人株式等及び関係法人株式等のいずれにも該当しない株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額の百分の五十に相当する金額(i)  the amount equivalent to 50 percent of the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. that fall under neither the shares, etc. of a consolidated corporation nor the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc.; and二  その保有する関係法人株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該関係法人株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額(ii)  the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc. of the affiliated corporation.

税務署長は、第一項及び第二項の規定により益金の額に算入されないこととなる金額の全部又は一部につき前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、その記載がなかつた金額につき第一項及び第二項の規定を適用することができる。

Even in the case where a tax return without entries for the matters set forth in the preceding paragraph, with regard to the whole or a part of the amount to be excluded from gross profits pursuant to the provisions of paragraph (1) and paragraph (2), has been filed, the district director of the tax office may apply the provisions of paragraph (1) and paragraph (2), when they find any unavoidable grounds for the person's failure to make entries for such matters.一  剰余金の配当(株式又は出資に係るものに限るものとし、資本剰余金の額の減少に伴うもの及び分割型分割によるものを除く。)若しくは利益の配当(分割型分割によるものを除く。)又は剰余金の分配(出資に係るものに限る。)の額(i)  the amount of the dividend of surplus (limited to a dividend related to shares or capital contributions and excluding a dividend resulting from a decrease in capital surplus and company split by split-off), dividend of profit (excluding a dividend due to company split by split-off), or distribution of surplus (limited to distribution related to capital contributions);二  資産の流動化に関する法律第百十五条第一項(中間配当)に規定する金銭の分配の額(ii)  the amount of distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on Securitization of Assets; and三  公社債投資信託以外の証券投資信託の収益の分配の額のうち、内国法人から受ける第一号に掲げる金額から成るものとして政令で定めるところにより計算した金額(iii)  the portion of the amount of distribution of proceeds from a securities investment trust other than a public and company bond investment trust, which was calculated, as specified by Cabinet Order, as the amount consisting of those listed in item (i) that are to be received from a domestic corporation.一  その保有する連結法人株式等及び関係法人株式等のいずれにも該当しない株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額の百分の五十に相当する金額(i)  the amount equivalent to 50 percent of the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. that fall under neither the shares, etc. of a consolidated corporation nor the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc.; and二  その保有する関係法人株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該関係法人株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額(ii)  the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc. of the affiliated corporation.

適格合併、適格分割、適格現物出資又は適格事後設立により株式等の移転が行われた場合における第一項から第三項までの規定の適用その他第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。

Necessary matters concerning the application of the provisions of paragraphs (1) through (3) and the provisions of paragraphs (1) through (5) in the case where the shares, etc. have been transferred as a result of a qualified merger, qualified company split, qualified contribution in kind, or qualified post-formation contribution are specified by Cabinet Order.一  剰余金の配当(株式又は出資に係るものに限るものとし、資本剰余金の額の減少に伴うもの及び分割型分割によるものを除く。)若しくは利益の配当(分割型分割によるものを除く。)又は剰余金の分配(出資に係るものに限る。)の額(i)  the amount of the dividend of surplus (limited to a dividend related to shares or capital contributions and excluding a dividend resulting from a decrease in capital surplus and company split by split-off), dividend of profit (excluding a dividend due to company split by split-off), or distribution of surplus (limited to distribution related to capital contributions);二  資産の流動化に関する法律第百十五条第一項(中間配当)に規定する金銭の分配の額(ii)  the amount of distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on Securitization of Assets; and三  公社債投資信託以外の証券投資信託の収益の分配の額のうち、内国法人から受ける第一号に掲げる金額から成るものとして政令で定めるところにより計算した金額(iii)  the portion of the amount of distribution of proceeds from a securities investment trust other than a public and company bond investment trust, which was calculated, as specified by Cabinet Order, as the amount consisting of those listed in item (i) that are to be received from a domestic corporation.一  その保有する連結法人株式等及び関係法人株式等のいずれにも該当しない株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額の百分の五十に相当する金額(i)  the amount equivalent to 50 percent of the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. that fall under neither the shares, etc. of a consolidated corporation nor the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc.; and二  その保有する関係法人株式等につき当該事業年度において受ける配当等の額の合計額から当該負債の利子の額のうち当該関係法人株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額(ii)  the amount that remains after deducting, from the sum of the amounts of dividends, etc. receivable for the business year, with regard to the shares, etc. of an affiliated corporation that the domestic corporation holds, the portion of the amount of the interest on liabilities calculated, as specified by Cabinet Order, as the portion related to the shares, etc. of the affiliated corporation.